N.Y. Second Class Cities Law § 63

§ 63. Duties of comptroller. The comptroller shall superintend the\nfiscal affairs of the city and manage the same pursuant to law and\nordinance of the common council. He shall keep a separate account with\nevery department and with each improvement for which funds are\nappropriated or raised by tax or assessment. No warrant shall be drawn\nby him for the payment of any claim against or obligation of the city\nunless it state particularly against which of such funds it is drawn. No\nfund shall be overdrawn nor shall any warrant be drawn against one fund\nto pay a claim chargeable to another. The comptroller shall perform such\nother and further duties, as may from time to time be prescribed by law,\nor by ordinance of the common council, not inconsistent with the\nprovisions of this chapter or the other laws of the state.\n